![]() ![]() A liability should be recorded when it is probable that a liability had been incurred at that date and the amount is reasonably estimable. Under a loss contingency model, a liability to pay benefits that is reported in the balance sheet should result from a condition, situation, or set of circumstances that existed at the balance sheet date. ![]() Transfers and servicing of financial assets Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326) Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures ![]()
0 Comments
Leave a Reply. |